Background Information

In November 2010, the INTOSAI Governing Board established a Task Force in order to create an updated and specialized information database regarding Supreme Audit Institutions (SAIs). This initiative is aimed at gathering and making available information such as SAIs’ organization, administrative characteristics, mandate, scope, and auditing practices, as well as data on their communication methods and reporting, among other topics. Nowadays, since the Task Force has completed its mandate and work for the INTOSAI Community, the Working Group on Value and Benefits of SAIs is taking over the use of this electronic tool, as endorsed during the XXI INCOSAI, held in Beijing, China, in October 2013.

This Database makes available the information gathered through a friendly-user electronic tool that can be used by all INTOSAI members and the general public.

It is important to highlight that this Database is neither aimed at assessing nor judging the INTOSAI members’ auditing practice, products, organization, and relationship with other entities. On the contrary, this project’s objectives are:

to strengthen the communication, cooperation and exchange of information,

to foster the identification of themes of common interest,

to support the SAIs’ capacity building and continuous improvement,

to maximize the SAIs’ and the stakeholders’ use of INTOSAI knowledge services,

to demonstrate the value and benefits of SAIs, thus enhancing the public confidence, and

to make a contribution to the SAIs’ and INTOSAI’s openness and transparency, thus strengthening their position and reputation.

The Database methodology has obtained public information and fact-based data, which statistical analysis could facilitate the conduction of descriptive studios on each SAI’s situation and also on that of INTOSAI. This way, the INTOSAI community and the general public will have a tool contributing to the investigation and systematic comparison among Supreme Audit Institutions. Likewise, the use of ratios and closed questions has been privileged for the sake of objectivity and to avoid any potential misunderstanding.